GST – States – SRO GST 37-(Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29 January, 2018 SRO.GST.37 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as "the said Act") read with sub-section (3) of section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in SRO-GST-26 (Rate) Dated 15/11/2017 issued by Finance Dep
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of Scientific and Research", the words "Department of Scientific and Industrial Research", shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation I thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: – "Explanation 2 – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R, 303(E), dated the 23rd July, 1996 and is applicable with effect from
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